Florida, checked October 2, 2026

Florida transient rental tax for short-term rentals: what hosts collect and file

A vacation home rented to guests in Florida is a transient rental, taxed like a hotel room. The Department of Revenue collects the 6% state tax with the county surtax on one return. Most counties collect their tourist development tax themselves. Owners register with the Department. An agent who collects their rent may register each property for them.^[1]

Sources last checked on October 2, 2026.

State tax6%Plus 1 state levy that applies only in some places or cases
Total by city10.5% to 14%48 of 48 cities publish every rate
Airbnb collectsState tax, surtax, some county taxes
Cleaning feeTaxed

Florida short-term rental tax

On any Florida short-term rental stay of six months or less, the state sales tax is 6%. Most counties add a discretionary sales surtax on the same rent. The county tourist development tax comes on top, at the rate each county sets. A written lease is the exception. If it runs longer than six months, the whole stay owes none of them.^[1]

What the state of Florida charges

State taxes on a short-term rental stay in Florida
Tax	Rate	Applies to	Long stays	Paid to
Florida state sales tax on transient rentals^[2]	6%	The total rent charged for a stay of six months or less.	Stays over six months under a written lease are exempt. Full-time students and active-duty military on orders are also exempt.	Florida Department of Revenue
Discretionary sales surtax^[3]	Not publishedSet by each county. The 2026 table runs from none in Citrus and Collier to 2% in Hamilton.	The same rent as the 6% state tax.	Stays past six months under a written lease owe none, as with the state tax.	Florida Department of Revenue

Local taxes in 48 Florida cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in Florida
City	Tax layers	Total
Anna Maria short-term rental rules	Florida state sales tax 6% Manatee County discretionary sales surtax 1% Manatee County Tourist Development Tax 6% Manatee County collects its 6% tourist development tax itself, through the Tax Collector. That is why the city asks for proof of an active account there before it will license you.	13%
Bonita Springs short-term rental rules	Florida state sales tax 6% Lee County discretionary sales surtax 0.5% Lee County Tourist Development Tax 5% Lee County's stack totals 11.5%, against 13% on the Manatee and Pinellas beaches: a half-point surtax and a 5% tourist development tax the county collects itself.	11.5%
Bradenton Beach short-term rental rules	Florida state sales tax 6% Manatee County discretionary sales surtax 1% Manatee County Tourist Development Tax 6% Manatee collects its own 6% tourist development tax, the same stack as Anna Maria and Holmes Beach up the island. Only the state tax and the 1% surtax go to the Department of Revenue.	13%
Cape Canaveral short-term rental rules	Florida state sales tax 6% Brevard County discretionary sales surtax 1% Brevard County Tourist Development Tax 5% Brevard collects its own 5% tourist development tax, the same stack Cocoa Beach carries down the coast, for a total of 12% on a stay of six months or less.	12%
Carrabelle short-term rental rules	Florida state sales tax 6% Franklin County discretionary sales surtax 1.5% Franklin County Tourist Development Tax 3% Franklin County levies its tourist development tax countywide, Carrabelle included. Ordinance 2021-06 added a cent on May 18, 2021, bringing the total to 3%.	10.5%
Cedar Key short-term rental rules	Florida state sales tax 6% Levy County discretionary sales surtax 1% Levy County Tourist Development Tax 4% Levy is one of the counties whose tourist development tax the Department of Revenue collects. A Cedar Key host files one state return for the whole 11% rather than a separate county one.	11%
Clearwater short-term rental rules	Florida state sales tax 6% Pinellas County discretionary sales surtax 1% Pinellas County Tourist Development Tax 6% Combined taxes on a taxable Clearwater stay reach 13%. The 6% tourist development tax is filed with Pinellas County, not on the state sales tax return.	13%
Cocoa Beach short-term rental rules	Florida state sales tax 6% Brevard County discretionary sales surtax 1% Brevard County Tourist Development Tax 5% Brevard's 1% surtax is one of the few in Florida with a near-term expiration, set for the end of 2026. Recheck the 12% stack on a Space Coast stay at the turn of the year.	12%
Crystal River short-term rental rules	Florida state sales tax 6% Citrus County Tourist Development Tax 5% Citrus is one of the few counties that levies no discretionary sales surtax and lets the Department of Revenue collect its 5% tourist development tax. One return covers the whole 11%.	11%
Davenport short-term rental rules	Florida state sales tax 6% Polk County discretionary sales surtax 1% Polk County Tourist Development Tax 5% Hosts in Davenport pay Polk County's 5% tourist development tax straight to the county. The Department of Revenue handles the rest of the 12%, filed on the state sales tax return.	12%
Daytona Beach short-term rental rules	Florida state sales tax 6% Volusia County discretionary sales surtax 0.5% Volusia County Tourist Development Tax 6% The 0.5% Volusia County surtax runs until December 31, 2031. That puts the full rate on a taxable Daytona Beach stay at 12.5%.	12.5%
Deerfield Beach short-term rental rules	Florida state sales tax 6% Broward County discretionary sales surtax 1% Broward County Tourist Development Tax 6% Broward administers its own 6% tourist development tax, so that return goes to the county and only the state tax and the 1% surtax go to the Department of Revenue.	13%
Destin short-term rental rules	Florida state sales tax 6% Okaloosa County discretionary sales surtax 1% Okaloosa County Tourist Development Tax 6% Okaloosa County runs its own tourist development tax at 6% across both its tourist development tax district and the expansion district, and collects it itself. Add the state layers and a taxable Destin stay carries 13%.	13%
Dunedin short-term rental rules	Florida state sales tax 6% Pinellas County discretionary sales surtax 1% Pinellas County Tourist Development Tax 6% Dunedin makes both tax registrations a condition of registering the rental: the Department of Revenue for sales tax, and Pinellas County for its own 6% tourist development tax.	13%
Estero short-term rental rules	Florida state sales tax 6% Lee County discretionary sales surtax 0.5% Lee County Tourist Development Tax 5% According to the Lee County Clerk, a listing platform such as Airbnb or VRBO remits the tourist tax for its own bookings. A host who relies on a program such as Guesty must register and remit the tax personally.	11.5%
Fernandina Beach short-term rental rules	Florida state sales tax 6% Nassau County discretionary sales surtax 1% Nassau County Tourist Development Tax 5% Nassau County levies its 5% tourist development tax on Amelia Island alone, in ZIP code 32034, which covers Fernandina Beach. The rest of the county carries none.	12%
Flagler Beach short-term rental rules	Florida state sales tax 6% Flagler County discretionary sales surtax 1% Flagler County Tourist Development Tax 5% Flagler County collects its own 5% tourist development tax, for a stack of 12%. That compares with the 12.5% charged just down the coast in Volusia, where the tourist tax is a point higher and the surtax half a point lower.	12%
Fort Lauderdale short-term rental rules	Florida state sales tax 6% Broward County discretionary sales surtax 1% Broward County Tourist Development Tax 6% Fort Lauderdale wants proof of Broward tourist tax registration before it registers a rental. Where a hosting platform collects that tax for you, the city accepts a signed tax statement instead.	13%
Fort Myers Beach short-term rental rules	Florida state sales tax 6% Lee County discretionary sales surtax 0.5% Lee County Tourist Development Tax 5% Lee County runs the lowest surtax of the Gulf coast at 0.5%, in force until the end of 2028. That is why the town's own paperwork refers to a 6.5% sales tax before the tourist development tax is added.	11.5%
Holmes Beach short-term rental rules	Florida state sales tax 6% Manatee County discretionary sales surtax 1% Manatee County Tourist Development Tax 6% The tax stack is the same 13% as the rest of Anna Maria Island. The tourist development tax is set by Manatee County rather than by each of the island's three cities.	13%
Indian Rocks Beach short-term rental rules	Florida state sales tax 6% Pinellas County discretionary sales surtax 1% Pinellas County Tourist Development Tax 6% The city makes the Pinellas tourist development tax account part of registration, so the county return is not optional paperwork here: it is a condition of being allowed to rent.	13%
Indian Shores short-term rental rules	Florida state sales tax 6% Pinellas County discretionary sales surtax 1% Pinellas County Tourist Development Tax 6% Pinellas collects its own 6% tourist development tax, so the county return is separate from the state one. The 6% state tax and the 1% surtax go to the Department of Revenue.	13%
Key Biscayne short-term rental rules	Florida state sales tax 6% Miami-Dade County discretionary sales surtax 1% Miami-Dade County local option transient rental tax 6% Key Biscayne falls under the county's standard 6% local option rate, not the 7% Miami Beach carries or the 4% of Surfside and Bal Harbour. Miami-Dade administers it.	13%
Key West short-term rental rules	Florida state sales tax 6% Monroe County discretionary sales surtax 1.5% Monroe County Tourist Development Tax 5% Monroe County runs the highest discretionary surtax of the Florida Keys at 1.5%, in force until the end of 2048, and administers its 5% tourist development tax itself.	12.5%
Kissimmee short-term rental rules	Florida state sales tax 6% Osceola County discretionary sales surtax 1.5% Osceola County Tourist Development Tax 6% Osceola County takes its 6% tourist development tax directly from hosts. The Department of Revenue receives the state's 6% together with the county surtax.	13.5%
Lauderdale-by-the-Sea short-term rental rules	Florida state sales tax 6% Broward County discretionary sales surtax 1% Broward County Tourist Development Tax 6% Broward administers its own 6% tourist development tax and takes that return directly. Only the 6% state tax and the 1% county surtax go to the Department of Revenue.	13%
Longboat Key short-term rental rules	Florida state sales tax 6% County discretionary sales surtax 1% County Tourist Development Tax 6% The town straddles the Manatee and Sarasota county line, and for once that changes nothing. Both counties levy a 1% surtax and a 6% tourist development tax, so the stack is 13% at either end of the key.	13%
Madeira Beach short-term rental rules	Florida state sales tax 6% Pinellas County discretionary sales surtax 1% Pinellas County Tourist Development Tax 6% Pinellas County sets the same 13% stack from Dunedin to Tierra Verde. The tourist development tax is a county levy, so none of the barrier island cities can undercut or overcharge its neighbors.	13%
Marathon short-term rental rules	Florida state sales tax 6% Monroe County discretionary sales surtax 1.5% Monroe County Tourist Development Tax 5% Monroe's surtax is a point and a half. A Keys stay lands at 12.5%, while Collier next door sits at 11%.	12.5%
Marco Island short-term rental rules	Florida state sales tax 6% Collier County Tourist Development Tax 5% Collier levies no discretionary sales surtax, so Marco Island carries 11%. That is the same stack as Naples.	11%
Mexico Beach short-term rental rules	Florida state sales tax 6% Bay County discretionary sales surtax 1% Bay County Tourist Development Tax, Mexico Beach district 5% The Bay County Tax Collector took over the tourist development tax on October 1, 2026. The Clerk of Court administered it until then, and it expects hosts' reporting system to stay the same.	12%
Miami Beach short-term rental rules	Florida state sales tax 6% Miami-Dade County discretionary sales surtax 1% Miami Beach local option transient rental tax 7% Miami Beach carries its own local option rate. The Department of Revenue's table sets it at 7% for the city, against 6% for the rest of Miami-Dade and 4% in Surfside and Bal Harbour. The county administers it.	14%
Naples short-term rental rules	Florida state sales tax 6% Collier County Tourist Development Tax 5% Collier County levies no discretionary sales surtax, so a Naples stay carries 11% against 13% on the Manatee and Pinellas beaches.	11%
New Smyrna Beach short-term rental rules	Florida state sales tax 6% Volusia County discretionary sales surtax 0.5% Volusia County Tourist Development Tax 6% Volusia County runs its own collection of the 6% tourist development tax. Sales tax and the surtax are filed with the state on Line D of Form DR-15.	12.5%
Panama City short-term rental rules	Florida state sales tax 6% Bay County discretionary sales surtax 1% Bay County Tourist Development Tax 5% Panama City adds its 1% merchant fee to each stay, on top of Bay County's 5% tourist development tax. The city says the fee is not a tax, yet state sales tax is computed on the price including it.	12%
Panama City Beach short-term rental rules	Florida state sales tax 6% Bay County discretionary sales surtax 1% Bay County Tourist Development Tax 5% Bay County's 5% tourist development tax applies only in the ZIP codes the state table lists, the beach codes 32407, 32408 and 32413 among them. It is remitted straight to the county. The 6% state tax and the 1% surtax go to the Department of Revenue instead, on a separate return.	12%
Pompano Beach short-term rental rules	Florida state sales tax 6% Broward County discretionary sales surtax 1% Broward County Tourist Development Tax 6% The Broward business tax receipt the city asks for is a county registration, separate from the county's 6% tourist development tax return. Holding one does not file the other.	13%
Ponce Inlet short-term rental rules	Florida state sales tax 6% Volusia County discretionary sales surtax 0.5% Volusia County Tourist Development Tax 6% Volusia's surtax is half a point, the lowest on this coast, so a Ponce Inlet stay carries 12.5% against 13% in Pinellas. The county takes its own 6% tourist development tax return.	12.5%
Port St. Joe short-term rental rules	Florida state sales tax 6% Gulf County discretionary sales surtax 1% Gulf County Tourist Development Tax 5% Registering with the Gulf County Tax Collector for the 5% tourist development tax is not optional housekeeping here: the city makes it a condition of issuing the business license.	12%
Punta Gorda short-term rental rules	Florida state sales tax 6% Charlotte County discretionary sales surtax 1% Charlotte County Tourist Development Tax 5% Charlotte County's Tax Collector receives the 5% tourist tax, levied under County Ordinance 2017-007. Sales tax of 7% is reported separately to the Department of Revenue.	12%
Sanibel short-term rental rules	Florida state sales tax 6% Lee County discretionary sales surtax 0.5% Lee County Tourist Development Tax 5% The Clerk's tourist tax office says Airbnb, VRBO and HomeAway remit Lee County's tax on bookings made through them. Stays booked through tools like Evolve or Hostaway leave the filing to the host.	11.5%
Sarasota short-term rental rules	Florida state sales tax 6% Sarasota County discretionary sales surtax 1% Sarasota County Tourist Development Tax 6% The city asks for evidence that tourist development tax is being remitted to the Sarasota County Tax Collector. If Airbnb or Vrbo remits it on your behalf, a platform earnings report serves as that evidence.	13%
St. Augustine short-term rental rules	Florida state sales tax 6% St. Johns County discretionary sales surtax 0.5% St. Johns County Tourist Development Tax 5% Hosts pay the 5% tourist development tax to St. Johns County, on a return of its own. The Department of Revenue receives the 6% sales tax along with the half-point surtax.	11.5%
St. Augustine Beach short-term rental rules	Florida state sales tax 6% St. Johns County discretionary sales surtax 0.5% St. Johns County Tourist Development Tax 5% St. Johns County collects its own 5% tourist development tax, and the city is explicit that the county side renews annually alongside the city side. The stack totals 11.5%.	11.5%
St. Pete Beach short-term rental rules	Florida state sales tax 6% Pinellas County discretionary sales surtax 1% Pinellas County Tourist Development Tax 6% The 6% Pinellas tourist development tax is collected by the county, not the city, and runs alongside the 1% county surtax the Department of Revenue collects with the state tax.	13%
Sunny Isles Beach short-term rental rules	Florida state sales tax 6% Miami-Dade County discretionary sales surtax 1% Miami-Dade County local option transient rental tax 6% Miami-Dade's local option rate is not uniform: 7% in Miami Beach, 4% in Surfside and Bal Harbour, and 6% for the rest of the county, Sunny Isles Beach included. The county administers it.	13%
Treasure Island short-term rental rules	Florida state sales tax 6% Pinellas County discretionary sales surtax 1% Pinellas County Tourist Development Tax 6% The city states the Pinellas County tourist development tax at 6% on every stay of six months or less, on top of the rental amount received. Pinellas collects it directly.	13%
Venice short-term rental rules	Florida state sales tax 6% Sarasota County discretionary sales surtax 1% Sarasota County Tourist Development Tax 6% The 6% tourist tax is paid to Sarasota County's Tax Collector, apart from the 7% sales tax due to the state. Airbnb has remitted the county tax for hosts since May 1, 2017, and HomeAway since April 1, 2019.	13%

Tax on a three-night stay in Fort Lauderdale

Take 3 nights at $200 plus a $100 cleaning fee in Fort Lauderdale, the largest Florida city here with a rate on every layer. The cleaning fee counts toward the taxable amount.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
Florida state sales tax (6%): $42.00
Broward County discretionary sales surtax (1%): $7.00
Broward County Tourist Development Tax (6%): $42.00
Tax on the stay: $91.00
Guest pays: $791.00

What Airbnb and Vrbo collect in Florida

Airbnb

State tax, surtax, some county taxes

Airbnb charges the 6% Florida Transient Rental Tax and the county surtax on the listing price for stays up to 182 nights. The cleaning fee is taxed too. Some county tourist development taxes are on its Florida list.^[8]

Vrbo

State tax and surtax, some county taxes

Vrbo has collected and remitted the Florida State Transient Rentals Tax since December 1, 2018, on stays under 184 nights. The county surtax is part of the same collection. Its list adds the tourist development tax in many counties. Broward and Pinellas are among them.^[9]

How to register and file in Florida

Before your first booking, register as a sales and use tax dealer through the Department's online Florida Business Tax Application. A paper Form DR-1 also works.^[5]

Filing: Each return is due on the 1st and late after the 20th of the month following the period. A quarterly filer's January to March return is late after April 20. Zero-tax periods still need a return. Filing and paying electronically on time earns a collection allowance of 2.5% of the first $1,200 of tax, up to $30.^[1]
Cleaning fees: When guests have to pay the cleaning fee to stay, Florida taxes it as rent, even if a third party cleans. Optional cleaning stays out of the rent if it is itemized and skipped when the guest declines it.^[6]
Service fees: Every fee required for the stay counts as rent in Florida, itemized or not. For a platform's own guest service fee, the rule gives no answer.^[6]

Penalties in Florida

Filing late or paying late adds a penalty of 10% of the tax due, never less than $50.^[7]
Tax left off a return draws 10% for each 30 days it goes unpaid, capped at 50%.^[7]
Willfully skipping six consecutive returns to evade tax is a third-degree felony.^[7]

Calculator

Estimate the tax on a stay in Florida

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in Florida

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Fort Lauderdale

$91.00

Florida state sales tax (6%)$42.00

Broward County discretionary sales surtax (1%)$7.00

Broward County Tourist Development Tax (6%)$42.00

Taxable amount, cleaning included$700.00

Guest pays in total$791.00

Fort Lauderdale short-term rental rules

Who collects it

In Fort Lauderdale

Fort Lauderdale wants proof of Broward tourist tax registration before it registers a rental. Where a hosting platform collects that tax for you, the city accepts a signed tax statement instead.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

Florida transient rental tax: host questions

Do I pay Florida's tourist development tax to the state?

Usually not. Most counties collect it directly, while the 6% state tax and any surtax always go to the Department of Revenue. Form DR-15TDT shows which counties hand collection to the state.^[4]

Is a seven-month stay taxable in Florida?

Without a written lease, the guest pays tax for the first six months and none from the seventh. A bona fide lease of more than six months exempts the stay from the start.^[1]

How much is the county surtax in Florida?

It depends on the county. The 2026 range tops out at 2% in Hamilton County, while Citrus and Collier charge none. Lee, St. Johns and Volusia charge 0.5%.^[3]

Can a property manager register my Florida rental for me?

Yes. A management company that collects rent for owners can register each location with Form DR-1C. The certificate is issued in the owner's name and mailed to the agent.^[1]

Keep exploring

Sources